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  • All HBS Web  (4,725)
    • People  (2)
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  • 09 May 2012
  • Research & Ideas

Clayton Christensen’s “How Will You Measure Your Life?”

Editor's note: Every year, HBS Professor Clayton Christensen teaches students that well-tested academic theories can help them succeed not just in business, but in life. He expounds upon those lessons in his forthcoming book, How Will You View Details
  • January – February 1991
  • Article

The Performance Measurement Manifesto

By: Robert G. Eccles Jr.
Keywords: Performance; Measurement and Metrics; Information
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Eccles, Robert G., Jr. "The Performance Measurement Manifesto." Harvard Business Review 69, no. 1 (January–February 1991).
  • March 2012 (Revised January 2013)
  • Case

Boston Children's Hospital: Measuring Patient Costs

By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
The case describes two pilot projects on applying activity-based costing to measuring the cost of treating patients. It presents process maps and financial data relating to the processes used during (1) an office visit to a plastic surgeon for three different diagnoses... View Details
Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management; Mathematical Methods; Health Industry
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Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Boston Children's Hospital: Measuring Patient Costs." Harvard Business School Case 112-086, March 2012. (Revised January 2013.)
  • 14 Jun 2010
  • Research & Ideas

The Hard Work of Measuring Social Impact

Quantifying performance and measuring results are no longer the sole domain of for-profit enterprises. Today, many nonprofit organizations also find themselves on the hot seat—not with stockholders but with donors who expect similar... View Details
Keywords: by Julia Hanna
  • 02 Oct 2015
  • Working Paper Summaries

Is Mandatory Nonfinancial Performance Measurement Beneficial?

Keywords: by Susanna Gallani, Takehisha Kajiwara & Ranjani Krishnan; Health
  • June 2014 (Revised February 2017)
  • Teaching Note

Atlanta Schools: Measures to Improve Performance

By: Robert Simons and Natalie Kindred
This is the teaching note for Atlanta Schools: Measures to Improve Performance (HBS No. 114-001) View Details
Keywords: Execution; Management Control Systems; Risk; Balancing Innovation And Control; Strategy; Risk Management; Education Industry
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Simons, Robert, and Natalie Kindred. "Atlanta Schools: Measures to Improve Performance." Harvard Business School Teaching Note 114-062, June 2014. (Revised February 2017.)
  • October 1995 (Revised January 1999)
  • Case

Western Chemical Corporation: Divisional Performance Measurement (A)

By: William J. Bruns Jr. and Roger Atherton
The president and controller of Western Chemical Corp. are discussing the best way to measure and report performance of foreign subsidiaries. One subsidiary is a joint venture with its own borrowing capacity; another is wholly owned; and a third is wholly owned and... View Details
Keywords: Business Subsidiaries; Financial Reporting; Performance Evaluation; Chemical Industry
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Bruns, William J., Jr., and Roger Atherton. "Western Chemical Corporation: Divisional Performance Measurement (A)." Harvard Business School Case 196-079, October 1995. (Revised January 1999.)
  • 1990
  • Book

Measures for Manufacturing Excellence

By: Robert S. Kaplan
Keywords: Manufacturing Industry
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Kaplan, Robert S., ed. Measures for Manufacturing Excellence. Boston: Harvard Business School Press, 1990.
  • 11 Dec 2012
  • News

Measuring Bank Credit Supply

  • Research Summary

Choice, Rationality and Welfare Measurement

By: Jerry R. Green
For the past century, economists have used the hypothesis that individual choice is based on rationality in their calculations of individual and collective welfare. The central ideas are that actual market choice reveal underlying preferences, and with a good set of... View Details
  • 2023
  • Working Paper

Corporate Website-based Measures of Firms' Value Drivers

By: Wei Cai, Dennis Campbell and Patrick Ferguson
We develop and validate new text-based measures of firms’ financial and non-financial value drivers. Using the Wayback Machine to access public US firms’ archived websites from 1995-2020, we scrape text from corporate homepages. We use Kaplan and Norton’s (1992)... View Details
Keywords: Value; Corporate Strategy; Accounting; Analytics and Data Science
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Cai, Wei, Dennis Campbell, and Patrick Ferguson. "Corporate Website-based Measures of Firms' Value Drivers." SSRN Working Paper Series, No. 4413808, April 2023.
  • 30 Nov 2023
  • News

Measuring Who Moves Up

  • 07 Oct 2009
  • Working Paper Summaries

Specific Knowledge and Divisional Performance Measurement

Keywords: by Michael C. Jensen & William H. Meckling
  • December 2006 (Revised February 2007)
  • Case

Opportunity International: Measurement and Mission

By: Herman B. Leonard, Marc J. Epstein and Melissa Tritter
After a "first career" in business, HBS graduate Christopher Crane becomes CEO of a worldwide microfinance network. The organization's twin challenges are: 1) developing metrics to give it an accurate picture of its situation and impacts, and 2) generating rapid... View Details
Keywords: Microfinance; Measurement and Metrics; Problems and Challenges; Growth and Development Strategy; Business and Stakeholder Relations; Business Model; Nonprofit Organizations; Philanthropy and Charitable Giving; Financial Services Industry
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Leonard, Herman B., Marc J. Epstein, and Melissa Tritter. "Opportunity International: Measurement and Mission." Harvard Business School Case 307-067, December 2006. (Revised February 2007.)
  • Article

A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation

By: Judith Stroehle, Ali Aslan Gümüşay, Laura Marie Edinger-Schons, Amyn Vogel, Alnoor Ebrahim, Andreas Rasche, Andrew King, Ken Pucker, Richard Barker, Juliane Reinecke, Giovanna Michelon, Stuart Cooper, Dror Etzion, Karim Harji, Marya Besharov, Colin Mayer, Nien-hê Hsieh and Emma van den Terrell
The assignment of monetary values to a company's impact on society and the natural environment promises much. At the same time, this endeavor would benefit from addressing three prior ethical considerations: 1) determining responsibility to clarify attribution of... View Details
Keywords: ESG; Social Impact; Impact Accounting; Corporate Responsibility; Impact Measurement; Corporate Social Responsibility and Impact; Ethics; Valuation; Corporate Accountability
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Stroehle, Judith, Ali Aslan Gümüşay, Laura Marie Edinger-Schons, Amyn Vogel, Alnoor Ebrahim, Andreas Rasche, Andrew King, Ken Pucker, Richard Barker, Juliane Reinecke, Giovanna Michelon, Stuart Cooper, Dror Etzion, Karim Harji, Marya Besharov, Colin Mayer, Nien-hê Hsieh, and Emma van den Terrell. "A Critical Examination of Corporate Environmental and Social Impact Measurement and Valuation." Journal of Management Inquiry (in press). (Curated dialog contribution by Nien-hê Hsieh and Emma van den Terrell titled “Ethical Issues for Impact Measurement and Valuation: Responsibility, Relevance, and Reform,” pp. 12–13.)
  • Article

Measuring and Managing Customer Profitability

By: Robert S. Kaplan and V.G. Narayanan
Keywords: Measurement and Metrics; Management; Customers; Profit
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Kaplan, Robert S., and V.G. Narayanan. "Measuring and Managing Customer Profitability." Cost Management 15, no. 5 (September–October 2001): 5–15.
  • March 13, 2013
  • Blog Post

Let's Be Realistic About Measuring Impact

By: Alnoor Ebrahim
"Measure impact" has become a mantra for creating social change. Claims about making a difference are no longer sufficient; evidence of how much difference you're making is now required. We should applaud this trend, because results are sometimes ambiguous and claims... View Details
Keywords: Corporate Social Responsibility and Impact; Social Entrepreneurship; Performance Evaluation
Citation
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Ebrahim, Alnoor. "Let's Be Realistic About Measuring Impact." Harvard Business Review Blogs (March 13, 2013). http://blogs.hbr.org/hbsfaculty/2013/03/lets-be-realistic-about-measur.html.
  • Research Summary

Performance Measurement and Incentive Alignment

Professor Kulp is interested in how organizations use information to enhance firm performance. The manner in which an organization gathers, analyzes, and uses performance information as part of its internal governance system affects organizational success. Professor... View Details
  • December 1999 (Revised December 2012)
  • Background Note

Measuring Interim Period Performance

By: David F. Hawkins
Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note. View Details
Keywords: Accounting; Business Ventures; Policy; Management Practices and Processes; Measurement and Metrics; Performance Evaluation
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Hawkins, David F. "Measuring Interim Period Performance." Harvard Business School Background Note 100-002, December 1999. (Revised December 2012.)
  • 06 Dec 2013
  • News

Prescription: Measure Health Care's Real Costs

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